


Scope of IFRS 9
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what is ifrs 9 Informational
- Interaction with Basel framework What are the disclosure requirements related to credit risk under IFRS 7 (Financial Instruments Disclosures) in the context of IFRS 9?
- Multidisciplinary teams What are the ongoing costs of maintaining an IFRS 9 compliant framework?
- Sensitivity analysis of macroeconomic variables What are the regulatory expectations for IFRS 9 implementation in the banking sector?
- Macroeconomic factors How is forward-looking information incorporated into the ECL model?
- Treatment of equity and debt instruments What are the different classification categories for financial assets under IFRS 9?
- Extinguishment and modification of liabilities How does IFRS 9 address the accounting for loan modifications from the borrower's perspective?
- Generally does not directly change risk weights, but ECL affects loss absorbency
- Interpretation by regulatory bodies or industry associations
- Application of classification, measurement, and impairment requirements What are the implications of IFRS 9 for the accounting of Waqf (Islamic endowment)?
- Similar to syndicated loans, each participant accounts for its share
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